SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Jun 14, 2007

FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: June 14, 2007 · CIK: 0001320854 · Accession: 0000000000-07-029380

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AI Filing Summary & Sentiment

Date

June 15, 2007

Author

Linda Cvrkel

Form

UPLOAD

Company

FreightCar America, Inc. (RAIL) (CIK 0001320854)

Letter

Mail Stop 3561 June 15, 2007 Via Fax & U.S. Mail Mr. John E. Carroll, Jr. Chief Executive Officer FreightCar America, Inc. Two North Riverside Plaza Suite 1250 Chicago, Illinois 60606

Re: FreightCar America, Inc. Form 10-K for the year ended December 31, 2006 Filed March 13, 2006 File No. 0-51237

Dear Mr. Carroll:

We have completed our review of your Form 10-K noted above and do not, at this time, have any further comments.

Sincerely,
Linda Cvrkel
Branch Chief

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Mail Stop 3561
        June 15, 2007

Via Fax & U.S. Mail

Mr. John E. Carroll, Jr.
Chief Executive Officer
FreightCar America, Inc.
Two North Riverside Plaza
Suite 1250
Chicago, Illinois 60606

Re: FreightCar America, Inc.
 Form 10-K for the year ended December 31, 2006
Filed March 13, 2006
File No. 0-51237

Dear Mr. Carroll:

We have completed our review of your Form 10-K noted above and do  not, at this time,
have any further comments.

Sincerely,

Linda Cvrkel
Branch Chief

SecProbe.io